Published November 30, 2016 · Updated October 18, 2026
Which employees require an MBMF deduction, and what must an employer do each month? The Mosque Building and MENDAKI Fund (MBMF) applies to working Muslims in Singapore, including citizens, permanent residents and foreign employees.
In this blog, we discuss MBMF eligibility, current contribution bands, payroll deductions, payment routes and the distinction between MBMF, MENDAKI and other self-help groups.
How Did the Mosque Building and MENDAKI Fund Begin?
Singapore’s rapid urbanisation created a need for mosques in new housing estates. The Mosque Building Fund began in 1975 to support that need.
CPF Board collection created a regular contribution route for working Muslims. In 1984, the fund expanded to support Yayasan MENDAKI programmes. It then became the Mosque Building and MENDAKI Fund.
MUIS says MBMF added mosque upgrading in 2009. It also added religious education initiatives. Today, the fund has Mosque Building, Religious Education and MENDAKI components.
Who Must Contribute to MBMF in 2026?
MBMF applies to working Muslim employees in Singapore, including citizens, permanent residents and foreign employees, subject to any change certificate issued by MUIS.
MBMF follows an employee’s religion. CPF Board says other self-help group funds follow race. Employers use NRIC information or employee declarations when details are unavailable. Employees must notify their employer of changes.
1. Singapore Citizens and Permanent Residents
Muslim Singapore Citizens and Singapore Permanent Residents are within MBMF scope. Employers deduct the relevant monthly amount from their wages.
2. Foreign employees
Muslim foreign employees are also within scope. MUIS states that MBMF applies regardless of nationality, including foreign workers.
3. Employees who do not receive CPF contributions
MBMF still applies when a working Muslim does not contribute to CPF. The employer should send the contribution to MUIS by cheque.
Who Contributes to MBMF? Applicability by Employee Category
| Employee category | MBMF status | Employer action |
|---|---|---|
| Muslim Singapore Citizen | Mandatory contribution | Deduct the banded amount and remit with monthly CPF contributions |
| Muslim Singapore Permanent Resident | Mandatory contribution | Same deduction and remittance process as for citizens |
| Muslim foreign employee (e.g. Work Permit or S Pass holder) | Within the CPF Board's collection framework | Confirm the applicable category with the CPF Board before the first payroll run |
| Non-Muslim employee | Not applicable | No MBMF deduction in any month |
| Self-employed Muslim individual | No payroll deduction | May contribute to MENDAKI directly if they wish |
How Are MBMF Contribution Amounts Calculated?
MUIS lists eight fixed monthly contribution bands, ranging from $3.00 to $26.00.
MUIS currently lists eight contribution bands for MBMF. The listed rates apply to wages earned from 1 June 2016. Use total monthly wages for each employee, not only basic salary.
The eight monthly wage bands are:
- total monthly wages up to $1,000: $3.00
- above $1,000 to $2,000: $4.50
- above $2,000 to $3,000: $6.50
- above $3,000 to $4,000: $15.00
- above $4,000 to $6,000: $19.50
- above $6,000 to $8,000: $22.00
- above $8,000 to $10,000: $24.00
- above $10,000: $26.00
1. Monthly wage bands
MUIS lists eight wage bands. Each band has a fixed monthly contribution amount.
2. What counts as total wages
Total monthly wages include monetary remuneration. This includes salary, overtime, allowances, leave pay, cash rewards, incentives, commissions and bonuses.
3. The schedule in force
The listed rates apply to wages earned from 1 June 2016. Apply any later MUIS revision from its stated effective date.
How Do Employers Deduct and Remit MBMF?
Employers deduct MBMF from wages and submit it through the applicable CPF or MUIS payment route.
The workflow sits inside the ordinary monthly CPF cycle, which most payroll teams already run. The steps are as follows.
- Confirm the employee's religion from the NRIC or, where it is unavailable or incomplete, an employee declaration at onboarding, and update it when the employee notifies a change such as a conversion.
- Total the wages payable for the month, including basic salary, overtime and allowances.
- Match that figure to the current MBMF schedule and identify the fixed amount for the band.
- Deduct the amount from the month's wages and show it as a separate line on the payslip.
- Remit the amount with the month's CPF contributions by the 14th day of the following month, or the next working day if the 14th is a weekend or public holiday; for an employee who does not contribute to CPF, send the MBMF contribution to MUIS by cheque.
The CPF Board remits MBMF collections to MUIS, which administers the Fund and pays Yayasan MENDAKI the net amount received for MENDAKI. The employer's role is administrative: it forwards money it never funds itself.
Companies without an in-house payroll function often pass this routine to a dedicated payroll services provider. Keeping CPF submissions, self-help group and MBMF deductions and payslip reporting in one workflow reduces the risk of missed deadlines.
How the MBMF Wage-Band Schedule Works for Employers
| Stage | Rule | Practical point for payroll |
|---|---|---|
| Banding | Fixed monthly amount per band of total monthly wages, published by the CPF Board | Band on the total wages actually payable for the month, including overtime and allowances |
| Top band | The highest band applies to wages above its threshold | High earners pay the same fixed amount however far their wages extend above the threshold |
| Deduction | Employer deducts the amount from the same month's wages | Show the deduction as a separate payslip line; there is no employer share |
| Remittance | Paid with the month's CPF contributions by the 14th day of the following month | Track revisions: the current schedule has applied since 1 June 2016 |
What Sets MBMF Apart from MENDAKI and the Other Self-Help Groups?
MBMF is an employee contribution fund administered by MUIS, while Yayasan MENDAKI is an organisation supported through one of the Fund's components.
The distinction matters when payroll questions arise. MBMF is the scheme of banded employee contributions described above. MENDAKI is the self-help group, established in 1982, that spends the education component on bursaries, tuition and youth programmes. MUIS directs the mosque-building component.
Singapore's other community funds run in parallel. The Chinese Development Assistance Council (CDAC), the Singapore Indian Development Association (SINDA) and the Eurasian Association each maintain a fund for their own community, collected through the same CPF channel.
Two practical differences stand out for employers. First, MBMF follows religion rather than race, so it can reach Muslim employees whom the other funds never touch. Second, every one of these funds is employee-funded: no employer share applies anywhere, and the employer's obligation ends at accurate deduction and timely remittance.
MBMF, MENDAKI and Singapore's Other Community Funds
| Fund | Community served | Who contributes | Collection channel |
|---|---|---|---|
| MBMF | Muslim community | Muslim employees by religion, including eligible foreign employees | CPF Board, for MUIS and MENDAKI |
| CDAC | Chinese community | Chinese employees who are Singapore Citizens or SPRs | CPF Board |
| SINDA | Indian community | Indian employees who are Singapore Citizens or SPRs | CPF Board |
| Eurasian Community Fund | Eurasian community | Eurasian employees who are Singapore Citizens or SPRs | CPF Board |
Conclusion
Correct employee details, wage banding and timely payment are the essentials of compliant MBMF payroll.
The monthly cycle comes first. CPF contributions and accompanying MBMF and other self-help group deductions are due by the 14th day of the following month, or the next working day if the 14th is a weekend or public holiday; for employees without CPF contributions, use MUIS's MBMF cheque-payment route.
While this guide focuses on that monthly payroll cycle, the wider corporate calendar sits alongside it. Companies that have not been granted a filing waiver must file their YA 2026 Corporate Income Tax Return by 30 Nov 2026, including companies that made a loss and dormant companies whose IRAS Corporate Profile status remains “Active”.
From monthly CPF deductions to year-end accounting and bookkeeping, the obligations compound quickly. Businesses registering a company in Singapore should build the MBMF payroll cycle and these separate corporate deadlines into the first-year calendar. Many companies consolidate them with one corporate services provider rather than tracking each deadline alone.
Conclusion
MBMF administration depends on accurate employee details, total monthly wages and the correct payment route.
3E Accounting Singapore is a Singapore-based Corporate Services Provider. We help clients coordinate payroll records, CPF submissions, MBMF deductions and payslips. Contact us if you would like a review of your monthly payroll process.
MBMF Payroll Support for Singapore Employers
3E Accounting Singapore helps employers coordinate MBMF deductions, CPF submissions where applicable, payslip records and monthly payroll processes.
Frequently Asked Questions
Yes. MUIS says MBMF applies to working Muslims regardless of nationality, including foreign workers. Where CPF contributions are not payable, the employer sends the contribution to MUIS by cheque.
A working Muslim may apply to increase, decrease or opt out of one or more MBMF components. The employee submits a Change Application Form to MUIS. MUIS issues a certificate for the employee to give the employer.
The employer uses total monthly wages to identify the correct contribution band. MUIS includes salary, overtime, allowances, commissions, incentives and bonuses. Show the amount as a separate payslip deduction.
MUIS lists the current MBMF rate table as effective for wages earned from 1 June 2016. Contributions range from $3.00 to $26.00 monthly. Check the current MUIS schedule before processing payroll.
Submit MBMF with the month's CPF contributions where CPF is payable. Payment is due by the 14th day of the following month, or the next working day if the 14th is a weekend or public holiday. If the employee does not contribute to CPF, issue a cheque to MUIS instead.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
